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Income & Expenses

Question: Where can I find the per diem rates for foreign countries?


Per diem rates are on the Internet: 

  • Foreign per diem rates
  • Per diem rates for areas outside the continental United States (OCONUS), such as Alaska, Hawaii, Puerto Rico and U.S. possessions
  • Continental United States (CONUS) per diem rates

Category: Small Business, Self-Employed, Other Business
Subcategory: Income & Expenses

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The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
1111 Constitution Avenue NW
Washington, DC 20224